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TMI Blog2021 (8) TMI 875X X X X Extracts X X X X X X X X Extracts X X X X ..... ness activity of the appellant and are covered by the definition of input service under Rule 2(l) of the Cenvat Credit Rules, 2004. Though in some of the invoices, the nature of service mentioned is different but the classification shown in the invoice is different but this kind of a discrepancy will not disentitle the appellant to claim cenvat credit once the input service is used for the business activity of the appellant. In some invoices, the nature of service mentioned is different but the classification as per the invoice is different but definitely all these services have been used by the appellant for rendering output service. Various decisions relied upon by the appellant have categorically held these services to be an input ser ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... nt proposing to recover the amount of ₹ 1,43,53,520/- (Rupees One Crore Forty Three Lakhs Fifty Three Thousand Five Hundred and Twenty only) being ineligible cenvat credit availed and utilized on ineligible input services for the period April 2015 to June 2017 under Rule 14 of the Cenvat Credit Rules, 2004 read with Section 73(1) of the Finance Act, 1994. Appellant filed detailed reply to the show-cause notice along with documents. After following the due process, the Additional Commissioner vide his order dated 27/09/2018 rejected and demanded the cenvat credit to the tune of ₹ 32,57,563/- (Rupees Thirty Two Lakhs Fifty Seven Thousand Five Hundred and Sixty Three only) on various ineligible input services. Aggrieved by the said ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... l. He referred to Mandap Keeper Service and submitted that the said service falls in the definition of input service as provided in Rule 2(l) of Cenvat Credit Rules, 2004. He submitted that Mandap Keeper Service is used for organizing the event by the company for official or business functions to accommodate all the employees for gatherings. The company also hires convention centres to conduct business programmes and employees motivation programmes. The said services will be a basic requirement for employees welfare and is essential requirement in providing output services. In support of this, he relied upon the following decisions: a. Endurance Technologies Pvt. Ltd. V. Commr. of C.Ex., Aurangabad 2013 (32) S.T.R. 95 (Tri.-Mumbai ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... learned CA submitted that these services were obtained in relation to business promotion and team building activities and are used to plan interaction with employees senior leadership of the company and used primarily for employee motivation and welfare measures. These services are essential as they ultimately help in grooming of the employee which in turn contributes to the growth of the company. For this submission, he relied upon the following decisions: a. Commissioner of C. Ex, Delhi Delhi-III Vs. Convergys India Services Pvt. Ltd. 2017 (48) S.T.R. 173 (Tri.-Chan.) b. DBOI Global Services Pvt. Ltd. Vs. Commissioner of Service Tax, Mumbai 2017 (48) S.T.R. 157 (Tri.-Mumbai) c. Accenture Services (P) Ltd. V. Commissio ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... Nine Lakhs Forty Two Thousand Seven Hundred and Seventy Four only), Works Contract Service to the extent of ₹ 69,662/- (Rupees Sixty Nine Thousand Six Hundred and Sixty Two only) and Facility Management Services to the extent of ₹ 4,978/- (Rupees Four Thousand Nine Hundred and Seventy Eight only) and rejected the refund to the extent of ₹ 8,54,467/- (Rupees Eight Lakhs Fifty Four Thousand Four Hundred and Sixty Seven only) on Real Estate Agent Services and Event Management Services. Learned CA has also filed detailed charts in Annexure-A containing list of invoices on which credit is availed and is under dispute. In the said chart, the appellant has given the details of all the invoices date, name of service provider, and ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... d along with interest and penalty. Thereafter, the Commissioner during the appeal proceedings has allowed the cenvat credit on certain input services to the tune of ₹ 13,82,480/- (Rupees Thirteen Lakhs Eighty Two Thousand Four Hundred and Eighty only) and rejected the cenvat credit of ₹ 18,75,083/- (Rupees Eighteen Lakhs Seventy Five Thousand and Eighty Three only) on five input services. Further, I find that simultaneously refund proceedings were going on with regard to the refund of cenvat credit of unutilized cenvat credit and the lower authority out of ₹ 18,75,083/- (Rupees Eighteen Lakhs Seventy Five Thousand and Eighty Three only) sanctioned refund of ₹ 10,17,414/- (Rupees Ten Lakhs Seventeen Thousand Four Hund ..... X X X X Extracts X X X X X X X X Extracts X X X X
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